Union Territory Tax Notification (Rate) 17/2019 – Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 17/2019

1) In exercise of the powers conferred by sub-section (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central
Government, being satisfied that it is necessary in the public interest so to
do, on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.26/2018- Union Territory Tax (Rate), dated
the 31st December, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 1269 (E), dated the 31st
December, 2018, namely:-

In the said notification, –

(i) for the word “gold”, wherever it occurs, the words, “gold, silver or
platinum”, shall be substituted;

(ii) in the opening paragraph, for the word and figures, “heading 7108”, the
word and figures, “Chapter 71”, shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be
substituted, namely: —.

“(d) “Chapter” means heading as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).”.

2) This notification shall come into force on the 1st October, 2019.